Document Content

DECREE No. 129/2003/ND-CP OF NOVEMBER 3, 2003 DETAILING THE IMPLEMENTATION OF THE NATIONAL ASSEMBLY'S RESOLUTION No. 15/2003/QH11 OF JUNE 17, 2003 ON AGRICULTURAL LAND-USE TAX EXEMPTION AND REDUCTION

THE GOVERNMENT

Pursuant to the December 25, 2001 Law on Organization of the Government;

Pursuant to the Agricultural Land-Use Tax Law;

Pursuant to Resolution No. 15/2003/QH11 of June 17, 2003 of the XIth National Assembly of the Socialist Republic of Vietnam, the third session (from May 3 to June 17, 2003), on agricultural land-use tax exemption and reduction;

At the proposal of the Minister of Finance,

DECREES:

Article 1.- Subjects eligible for agricultural land-use tax exemption

1. Agricultural land-use tax shall be exempted for agricultural land areas within the prescribed limits for:

a/ Peasant households and individuals that are assigned land (including inherited or donated land and received land-use right transfer) by the State for agricultural production;

b/ Households and individuals being agricultural cooperative members who receive land stably assigned and contracted by cooperatives for agricultural production;

c/ Households and individuals being agricultural farm or forestry farm members who receive land stably assigned and contracted by agricultural farms or forestry farms for agricultural production;

d/ Agricultural production households and individuals having agricultural land-use right that contribute their fields or land to set up agricultural cooperatives under the Cooperatives Law.

Agricultural production land limit prescribed for each category of land and each region for calculation of tax exemption for the subjects defined in this Clause shall comply with the law provisions on land.

2. Agricultural land-use tax shall be exempt for the whole areas of agricultural production land of poor households and agricultural production households in communes meeting with exceptional difficulties.

Communes meeting with exceptional difficulties mean those already specified in the Program on socio-economic development in communes meeting with exceptional difficulties as well as mountainous, deep-lying or remote areas under the Prime Minister's Decision No. 135/1998/QD-TTg of July 31, 1998.

The national criteria for poor households shall comply with the regulations of the Ministry of Labor, War Invalids and Social Affairs.

Article 2.- Subjects eligible for agricultural land-use tax reduction

To reduce 50% of the agricultural land-use tax amounts inscribed for annual collection for the areas of agricultural production land of the subjects ineligible for tax exemption prescribed in Article 1 of this Decree, including:

1. Economic organizations; political organizations, socio-political organizations, socio-professional organizations, armed force units as well as administrative and non-business units, which are managing or using land for agricultural production (including the areas of agricultural production land of the organizations which are managing land but assign it to other organizations or individuals for agricultural production under package contracts).

2. Households and individuals that are ineligible for being assigned agricultural production land by the State under the law provisions on land but have inherited or donated land, received land-use right transfer, or reclaimed virgin land for agricultural production.

3. Peasant households, cooperative member households as well as agricultural and forestry farm member households, that receive land stably assigned and contracted by cooperatives, agricultural or forestry farms for agricultural production, and other agricultural production households which have agricultural production land areas exceeding the prescribed limits.

Article 3.- Tax exemption and reduction duration

The exemption or reduction of agricultural land-use tax for the subjects prescribed in Articles 1 and 2 of this Decree shall apply from the 2003 tax year to the 2010 tax year.

Article 4.- Implementation provisions

1. This Decree takes implementation effect 15 days after its publication in the Official Gazette.

2. The Ministry of Finance shall guide the implementation of this Decree.

The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government and the presidents of the provincial/municipal People's Committees shall have to implement this Decree.

On behalf of the Government

Prime Minister

PHAN VAN KHAI